Starting with July, 1st 2018, according to Order 1612/2018 for the approval of the Nomenclature of the tax obligations to be paid into the unique account, the following tax liabilities will be paid into the Treasury’s unique account:
- Personal income tax from salaries or assimilated to salaries;
- Income tax on pensions;
- Early payments, to the annual profit tax due from credit institutions;
- Corporate income tax/prepayments of corporate income tax;
- Tax on distributed/paid dividends to legal entities and individual persons;
- Income tax of micro-enterprises;
- Tax on income earned by natural persons from an association with a legal person;
- Income Tax on intellectual property rights;
- Income tax on the leasing of agricultural goods;
- Income tax on interest;
- Tax on income from the liquidation of a legal person;
- Income tax on prizes;
- Income tax from other sources;
- Income tax on gambling;
- Specific tax for specific activities;
- Tax on incomes earned by individuals from self-employed activities based on sport activity contracts;
- Income tax from dividends, interest, royalties, commissions, sporting and entertainment activities obtained from Romania by non-residents;
- Income tax representing the remuneration received by non-resident legal entities acting as administrator, founder or member of the board of a Romanian legal person;
- Income tax from services rendered by non-residents;
- Tax on income obtained by non-resident individuals from prizes awarded for competitions organized in Romania;
- Income tax on gambling practiced in Romania by non-resident individuals;
- Income tax on the liquidation of a Romanian legal entity by non-resident persons;
- Payments from legal entities, for disabled people not included;
- Fees from the net profit of the autonomous regies;
- Tax on income from the transfer of fiduciary property from the fiduciary to the non-resident beneficiary;
- Employee’s social security contributions (paid by employers), including for special working conditions;
- Social security contributions due for intellectual property revenues / under sport/ leasing / association agreements with legal entities;
- The health insurance contribution paid by pensioners for periods prior to February 1st.
According to the provisions of the Methodology for the distribution of the amounts paid into the unique account approved by Order 1613/2018, the aforementioned tax liabilities owed by taxpayers are paid into the unique account 55.03 “Amounts received for the State Budget, the State Social Insurance Budget and the Unique National Fund Budget Social Health Insurance, being distributed “, also called the unique account.
This unique account is opened on the tax identification code of the taxpayers at the State Treasury units to which the central fiscal body is responsible for managing the tax receivables owed by the company.
Thus, the amounts paid by the taxpayers to the unique account are distributed by the competent central fiscal authority distinctly to each Budget or Fund, as the case may be, in proportion to the amounts due.
Please note that if starting with July 1st, 2018 payments are made in the accounts 20.A.47.01.00 “Amounts receivable for the state budget in the unique account in the course of distribution” and 55.02 ” Amounts available for social security budgets and special funds, being distributed “, they will be redirected by the Treasury units of the State into the unique account. This redirection will be made until 30 September 2018, and after this date the amounts will be returned to the payers, if they are not paid in the unique account.
For additional information, our consultants are at your disposal.
Contact person tax department:
Senior Tax Advisor
Mobil: +40 736 012 643